TMI Blog1996 (1) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... as taken by him while allowing the appeal filed before him by M/s. Gujarat State Fertilizers Company Limited (who are respondents before us in the present proceedings) and setting aside the classification under Tariff sub-heading 2804.90 decided by the Assistant Collector of Central Excise, Division I, Vadodara for the product in question. 2. In the appeal, it has been stated that exemption Notification 415/86-C.E., dated 15-9-1986 as amended by Notification 114/89-C.E., dated 12-4-1989 provides for exemption from duty to ammonia and synthesis gas falling within Chapter 28 of the Central Excise Tariff. It has, therefore, been contended that the product synthesis gas is classifiable under Chapter 28 and not Chapter 27 as held by Collector ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) is not confined only to the three gases, Coal gas, Water gas and Producer gas. That heading also covers similar gases other than petroleum gases. Their case is that this entry similar gases covers synthesis gas. He referred to the Supreme Court judgment in Nat Steel Equipment Pvt. Ltd. v. Collector of Central Excise reported in AIR 1988 Supreme Court 631 = 1988 (34) E.L.T. 8 (S.C.) and stated that the scope of the term similar has been dealt with therein; synthesis gas is similar to the other gases referred to in Heading 2705.00. On the other hand, Tariff Heading 2804 covers onlyHydrogen, Rare gases and other non-metals. This entry does not cover their product. He pleaded that the department s appeal be dismissed. 5. We have conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case cited by the learned counsel, does not mean identical but means corresponding to or resembling to in many respects; somewhat like or having a general likeness. The statute does not contemplate that goods classed as similar shall, in all respects be the same. If it did, these words will be unnecessary. These were intended to embrace similar goods but not identical with those goods. The contention in the appeal is that it does not resemble any of the gases mentioned in Tariff Heading 2705 and that the constituents are different. It is also contended that the percentage composition of the gas under reference does not tally with the composition of coal gas, water gas and produces gas. This is an unacceptable proposition. If the compositio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nitrogen (21%) together with negligible amounts of methane and argon. This mixture is also subjected to shift conversion to convert practically all the carbonmonoxide to carbon dioxide and produce more hydrogen. Carbon dioxide and other impurities are removed from this mixture to obtain a mixture of hydrogen and nitrogen in the ratio of 3 : 1. This is compressed and sent to the adjoining heavy water plant of the Department of Atomic Energy. There the hydrogen isotope, deuterium, is recovered from the gas mixture and the latter returned to the fertilizer plant for proceeding with the synthesis of ammonia. 6. Collector (Appeals) has then noted that the Deputy Chief Chemist had, however, stated that the mixture is itself known as synthesis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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